VIKAS WSP Vs. COMMISSIONER COMMERCIAL TAXES RAJASTHAN JAIPUR

JUDGEMENT

(1.) THESE two writ petitions arise out of the same judgment passed by the Rajasthan Taxation Tribunal, Bench at Jodhpur. D. B. Writ Petition No. 2391/97 is filed by the Commissioner Commercial Taxes, Rajasthan Jaipur, to the extent that the Tribunal has held that the Assessee M/s Vikas WSP Limited, Sri Ganganagar unit is entitled to the benefit of Notification dated 13. 6. 1994 in respect of new unit established on plot No. B-86 for manufacturing Gwar Gum Powder with installed capacity of 28 MT Guar Gum Powder is wholly Export Oriented unit which is duly registered with Central Government as Export Oriented Unit. The D. B. C. Writ Petition No. 3223/97 has been preferred by Assessee M/s. Vikas WSP Limited to the extent it was dissatisfied by the order of the Tribunal that it is not entitled to benefit of notification in respect of plant installed at Plot No. B-87, Udyog Vihar, Sri Ganganagar with a capacity of 14 MT production of Gwar Gum Powder per day, which was not a new manufacturing undertaking.

(2.) THE brief facts necessary for the purpose of present controversy needs to be noticed. A Gwar Gum Powder unit was set up on 22. 6. 88 by M/s. Vikas Chem. (P) Ltd. at plot No. B/87. It started its commercial production on 18. 2. 89. At that time its production of Gwar Gum Powder capacity was 7 MT per day. On 29th Sept. 1990 on the same Plot No. B/87 another unit was set up with the capacity of 7 MT production per day. THE second new plant went in production in June 1992 and total capacity of two plants situated at Plot No. B/87 cumulatively became 14 MT Gwar Gum Powder production per day.

(3.) IT is against this order dated 21. 03. 1997 passed in O. A. No. 64/1997, these two writ petitions are before us.